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Chilly Seeds that are seeds of genus Capsicum are classified under CTH 1209
Case Law Details
- Case Name
- Nunhems India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Nunhems India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Held that Chilly Seeds that are Seeds of the fruits of genus Capsicum are classified under CTH 1209 and are not covered under CTI 0904. Accordingly, order of Commissioner (A) set aside and appeal of assessee is allowed.
Facts- The appellant is engaged in the business of import and trading of various seed varieties for vegetable crops. The appellant imported 32 consignments of Chilly Seeds through various Bills of Entry during the period from 01.09.2008 to 30.09.2013.
The appellant classified the goods under Cus...
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